University of Isfahan Financial Accounting Research 2322-3405 9 2 2017 08 23 The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle The Effect of Auditor Industry Specialization and Auditor Tenure on Comparability of Financial Statements by Emphasis on Firm’s Life-Cycle 105 127 22249 10.22108/far.2017.85022 FA Naser Khodadadeh Shamloo Master of Accounting, East Azarbaijan Sciences and Research Branch, Islamic Azad University, Tabriz, Iran Younes Badavar Nahandi Associate Professor of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran Journal Article 2016 07 31 tenure on comparability of financial statements by emphasis on the firm's life cycle. In this research, the comparability of financial statements was measured by De Franco (2011) model, auditor industry specialization was measured by Krishnan (2003) model and auditor tenure was measured using the numbers of continuous years offering audit services by an auditor. Target sample consists of 112 companies listed in Tehran Stock Exchange during 2009-2015. Hypotheses were examined using regression analysis. Results showed that auditor industry specialization has a positive and significant effect on comparability of financial statements in general and in the maturity stage. Also, auditor tenure has no effect on comparability of financial statements in general and in different stages of firm's life cycle. tenure on comparability of financial statements by emphasis on the firm's life cycle. In this research, the comparability of financial statements was measured by De Franco (2011) model, auditor industry specialization was measured by Krishnan (2003) model and auditor tenure was measured using the numbers of continuous years offering audit services by an auditor. Target sample consists of 112 companies listed in Tehran Stock Exchange during 2009-2015. Hypotheses were examined using regression analysis. Results showed that auditor industry specialization has a positive and significant effect on comparability of financial statements in general and in the maturity stage. Also, auditor tenure has no effect on comparability of financial statements in general and in different stages of firm's life cycle. https://far.ui.ac.ir/article_22249_3ab662765c65f91041a9db6746444fc6.pdf